1963-FISCAL AUDITS - Laserfiche WebLink

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' 3 ' payments to the treasurer were checked with the treasurer's cash book, ' the abatements were checked with the assessors ' records of abatements granted, and the tax titles and tax possessions on hand were listed, reconciled with the accountant 's ledger, and checked with the records at the Registry of Deeds. tThe books and accounts of the collector of taxes were examined ' and checked. The tax and excise accounts outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and reconciled with the assessors ' warrants issued for their ' collection. The collector's cash books were footed, the payments to the treasurer by the collector were checked with the treasurer's cash ' book, the recorded abatements were checked with the assessors' records of abatements granted, the transfers to the tax title account were verified, and the outstanding accounts were listed and proved with the respective controlling accounts in the accountant's ledger. Verification notices were sent to all persons whose names appeared on the collector's books as owing money to the town on January 31, 1964. Replies were received from several persons who ' claimed that their tax and excise accounts were paid but not credited ' on the books of the collector. All of these claims were investigated, with the result that two persons substantiated their claims by presenting ' proof of payment, and, accordingly, their accounts were credited with the amounts paid. From the remainder of the replies it appears that ' the outstanding accounts, as now listed, are substantially correct. ' Considerable detailed checking was required in order to reconcile the accounts of the town treasurer and the tax collector which materially added to the time consumed in making the audit.